Which of the Following Accounting Policies Is Consistent with "Creative

Which of the following accounting policies is consistent with "creative accounting"?

A) A firm with management compensation contract changes its depreciation policy from straight-line to accelerated rate method;
B) A start-up firm adopts a policy to expense research and development expenses as incurred;
C) A profit making tobacco producing firm changes its depreciation policy from straight-line to accelerated rate method;
D) A firm with debt contracts shifts inventory accounting policy from FIFO to LIFO method;
E) None of the given Answers.